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اثر مسئولیت اجتماعی راهبردی بر عملکرد مالی و ضریب واکنش سود شرکتها | ||
حسابداری و منافع اجتماعی | ||
مقاله 1، دوره 10، شماره 4 - شماره پیاپی 39، دی 1399، صفحه 1-26 اصل مقاله (1.16 M) | ||
نوع مقاله: مقاله پژوهشی | ||
شناسه دیجیتال (DOI): 10.22051/ijar.2020.28044.1542 | ||
نویسنده | ||
محسن حسنی* | ||
استادیار حسابداری و عضو هیئت علمی دانشگاه پیام نور | ||
چکیده | ||
مسئولیت اجتماعی، تعهد شرکتها برای اقداماتی است که علاوه بر تامین منافع شرکت، موجبات بهبود رفاه جامعه را نیز فراهم میآورد. بر این اساس، مسئولیت اجتماعی یک تعهد است که شرکت باید در قبال آن پاسخگو باشد؛ بهعبارتی، شرکتها مسئول هستند که از آلوده کردن محیط زیست، اعمال تبعیض در امور استخدامی، بیتوجهی به تامین نیازهای کارکنان، تولید کردن محصولات زیانآور و نظایر آن که به سلامت جامعه لطمه میزنند، بپرهیزند. هدف از این پژوهش، بررسی رابطه مسئولیت اجتماعی راهبردی با عملکرد مالی و ضریب واکنش سود شرکتهای عضو بورس اوراق بهادار تهران است. برای این منظور دادههای 109 شرکت عضو بورس اوراق بهادار تهران برای دوره 7 ساله از 1389 تا 1396 بررسی شد. برای سنجش مسئولیت اجتماعی راهبردی از شاخص کارول (1979) استفاده شده است. نتایج این پژوهش نشان میدهد مسئولیت اجتماعی شرکتها بر ضریب واکنش سود، تأثیر مثبت دارد. همچنین، مسئولیت اجتماعی شرکتها بر نسبت ارزش بازار به ارزش دفتری حقوق صاحبان سهام تأثیر معنیداری ندارد، اما بر بازده داراییها تأثیر مثبت دارد. | ||
کلیدواژهها | ||
مسئولیت اجتماعی راهبردی؛ عملکرد مالی؛ ضریب واکنش سود | ||
عنوان مقاله [English] | ||
The effect of Social Responsibility on Financial Performance and Earning Response Coefficient | ||
نویسندگان [English] | ||
Mohsen Hassani | ||
Assistant Professor of Accounting, Payamnoor University | ||
چکیده [English] | ||
Social responsibility is the commitment of companies to actions that, in addition to serving the interests of the company, also improve the well-being of society. Accordingly, social responsibility is an obligation to which the company must be accountable. In other words, companies have a responsibility to avoid polluting the environment, discriminating in employment matters, disregard for the needs of employees, producing harmful products, and the like that harm the health of society. The purpose of this paper is to investigate the relationship between social responsibility and financial performance and earing response coefficient of firms listed on Tehran Stock Exchange. We investigated the data of 109 firms listed on Tehran Stock Exchange for a period of 7 years from 2010 to 2017. We used The Carroll Index (1979) to measure corporate social responsibility. The results show that social responsibility has a positive significant effect on earning response coefficient. It has also no significant effect on market value to stock value, but has a positive effect on return of assets. | ||
کلیدواژهها [English] | ||
social responsibility, financial performance, earning response coefficient | ||
مراجع | ||
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